Circular No. 291/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities

On the basis of the Law on Fees and Charges dated November 25, 2015

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

On the basis of Postal Law June 17, 2010;

Decree No. 47/2011/NĐ-CP dated June 17, 2011 of the Government detailing certain contents of Postal Law;

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activities construction costs; examination of conditions for postal activities.

Article 1. Scope of Regulation and Applicability

This Circular stipulates the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities, including: examination of issuance of postal licenses, import stamps, and notification letters for postal activities (hereinafter referred to collectively as licenses).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals submitting applications to competent state agencies for the examination of conditions for postal activities, organizations collecting fees for the examination, and other organizations and individuals related to the collection and payment of fees for the examination of conditions for postal activities.

Article 2. Persons Paying Fees

Organizations and individuals must pay the fee for the examination of conditions for postal activities when submitting applications to competent state agencies for the examination of conditions for postal activities according to the provisions of this Circular.

1. The Ministry of Information and Communications is the organization collecting fees for the examination of conditions for postal activities for:

- Inter-provincial and international postal licenses;

- Import stamps;

- Notification letters for inter-provincial and international postal activities;

- Notification letters for postal activities in cases where they act as agents for foreign postal service providers, receive franchise rights in the postal sector from abroad, and represent foreign postal service providers according to points d, đ, e, h Clause 1 Article 25 of the Postal Law.

2. Provincial Departments of Information and Communications are the organizations collecting fees for the examination of conditions for postal activities for:

- Intra-provincial postal licenses;

- Notification letters for intra-provincial postal activities;

- Notification letters for postal activities of branches and representative offices of postal service providers established under Vietnamese law.

This Circular annexes the Table of Fee Levels for the Examination of Conditions for Postal Activities.

Article 5. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

Article 6. Management and Use

1. The fee collection organization shall remit the entire amount of collected fees into the State budget according to the current State Budget Classification. The costs for examination and fee collection shall be covered by the State budget within the organizational budget according to the State budget expenditure standards as prescribed by law.

2. In cases where the fee collection organization is allocated operational costs according to the Government's or Prime Minister's regulations on the mechanism of self-management and self-responsibility for personnel establishment and administrative management expenses for state agencies, it may retain 90% of the total collected fees to cover the costs for examination and fee collection as stipulated in Clause 2 Article 5 of Decree No. 120/2016/NĐ-CP. The remaining 10% (ten percent) must be remitted into the State budget according to the current State Budget Classification.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 185/2013/TT-BTC dated December 4, 2013 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of fees for the examination of conditions for postal activities and license fees in postal activities.

2. Other matters related to declaration, collection, payment, management, and public disclosure of the fee collection system for the examination of conditions for postal activities not specified in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties, Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Stamp Duties and related guiding documents; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees under the State budget and any amendments, supplements, or replacements (if any).

3. During the implementation process, if there are any difficulties, organizations, institutions, and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.